My personal opinion is that Gore-tex lining is an excuse for the manufacturers and retailiers to hike (pardon the pun) up the price.
In recent years the price of approach shoes appears to have doubled, and the only difference I can see is that nearly all of them now have Gore-tex lining. Since I only use these shoes in the summer, it's a total waste, and in fact I go out of my way to buy shoes that don't have such linings.
When it comes to full on walking boots, my perception has been that if they are well looked after they don't let the water in. The only times I've ever got my feet wet were in snow, which was because I wasn't wearing gaiters and the stuff was going over the ankle cuff, and when I forgot my waterproof overtrousers and the rain ran down my legs into the boots. Otherwise, I simply use Nikwax from time to time after cleaning my boots and don't have a problem.
I think the problem is that the 'don't walk much but must have all the gear' brigade won't buy anything unless it's got a Gore-tex label on it, with the result that the manufacturers oblige and make a little extra cash while doing it.
The reality is that any additional lining will only increase the likelihood of sweating and therefore make it more likely that your feet will get wet.
Rant over. But the reality is that while Gore-tex has its place, it has become heavily over-used and at a very significant cost to us consumers. How about Gore-tex toilet paper? Gore-tex matches anyone?
S.